Accounting records for The Ralston Company show the following for the most recent fiscal year: Units produced and sold Total revenues and costs. Sales revenue Direct materials costs Direct labor costs Variable manufacturing overhead Fixed manufacturing overhead Variable marketing and administrative costs Fixed marketing and administrative costs Required: a. Prepare a gross margin income statement. b. Prepare a contribution margin income statement. 59,500 $ 387,600 97,000 49,400 25,600 63,400 21,300 48,500